By Paul R. Dittmer, J. Desmond Keefe III
New sections contain expertise in controlling meals and beverage charges. * New, improved appendix information cost/volume/profit relationships. * presents an entire supplementations package deal.
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Additional info for Principles of Food, Beverage, and Labor Cost Controls
Because it is ordinarily used to calculate cost percents, the formula is commonly written as Cost/sales ؍cost % This formula can then be extended to show the following relationships: Food cost/food sales ؍Food cost % Beverage cost/beverage sales ؍Beverage cost % Labor cost/total sales ؍Labor cost % Consider the statements of income for the two establishments described earlier—the Rush Hour Inn and the Graduate Restaurant. In the case of the Graduate Restaurant, we saw that food cost- 18 CHAPTER 1 Cost and Sales Concepts ing $275,187 ultimately resulted in sales of $786,250.
The larger the establishment, the more likely it is that managers’ observations must be indirect rather than direct. Their “observations” must be abstracted and inferred from a variety of records and reports. An example of such a report is the statement of income illustrated in the Chapter 1. The statement of income summarizes cost and sales information for a particular period. The ﬁgures in the statement of income can be used to calculate cost-to-sales ratios of various kinds. These are normally compared with ratios for previous periods, and judgments are made about operations on the basis of these comparisons.
Cost Control Cost control is deﬁned as the process used by managers to regulate costs and guard against excessive costs. It is an ongoing process and involves every step in the chain of purchasing, receiving, storing, issuing, and preparing food and beverages for sale, as well as training and scheduling the personnel involved. The particular methods used to control costs vary from one establishment to another, depending in part on the nature and scope of operations, but the principles behind these methods are constant.
Principles of Food, Beverage, and Labor Cost Controls by Paul R. Dittmer, J. Desmond Keefe III